Charity VAT & Tax Conference 2012

Charity VAT & Tax Conference 2012

Charity VAT & Tax Conference 2012

Events | 15 Oct 2012

Click to book

Book online here
Download paper form here
Phone 020 7819 1208

On Monday - it is possible to pay on the door.

> Small charity – just £149
> Just you – £299  
> Big team (up to 4 people ) – £499 (less than £125 pp.)
> Corporate – £449

More details below, including links to our online booking form. Or put a quick call in to our team – 020 7819 1208.


You can also download the programme here.


Coffee & Registration


Summary of the charity tax landscape

Richard Bray, vice chair, Charity Tax Group and finance, regulatory & taxes manager, Cancer Research UK


Stream 1: Broad view

Chaired by Gareth Jones, senior reporter, Charity Finance

Stream 2: Detailed view

Chaired by Richard Bray, vice chair of Charity Tax Group and finance, regulatory & taxes manager at Cancer Research UK


Liabilities: The basics

A look at the VAT liability of various supplies including exempt, zero and reduced rates. The aim is to ensure that charities are aware of the correct liabilities of their supplies but also that supplies received by Charities have the correct VAT charged on them.

Andrew Norman, VAT manager, Buzzacott

Employment tax update

An authoritative and informative update on risks and opportunities for charitable employers in the field of PAYE tax and benefits, including salary sacrifice, whether workers are employed or self-employed and P11D compliance.

Alastair Kendrick, tax director, MHA MacIntyre Hudson




Real Time Information

The introduction of Real Time Information is fast approaching and is a major change to the operation of PAYE. This session will explain the operation of the new rules and how the charity sector will be affected.

Anne-Marie Boden, senior manager, PKF

Membership subscriptions

A look at the VAT liability of membership subscriptions and whether they can be exempt from VAT. We will also consider subscriptions in return for benefits and whether the subscription fee can be apportioned between the various benefits that might be supplied to the subscriber in return for their payment.

Socrates Socratous, partner, SOC VAT


VAT considerations for public sector service delivery

We highlight the key differences between grants and contracts for services, the impact on funding arrangements for both the service provider and the public sector funder, and the different VAT regimes that apply for the parties who may be involved in these arrangements.

Debbie Jennings, senior VAT specialist, Grant Thornton

Trading issues, including sponsorship arrangements

We delve into the direct tax implications of trading by charities, what constitutes trading activity with typical examples and a focus on commercial participator and sponsorship arrangements. A brief summary will be given on the basic charity tax exemptions with a more detailed review of the issues surrounding the use of a trading subsidiary company.

Luke Savvas, tax partner, Buzzacott


Lunch, proceded by an address from Sam Younger, chief executive, Charity Commission


Gift aid: The basics

Whilst a simple idea the gift aid regime has a number of potential pitfalls. In this session, designed for finance staff new to the sector, we will cover the basic requirements and highlight some of the more common issues that can arise.

Anne Gregory-Jones, partner, haysmacintyre

The VAT cost sharing exemption

The VAT cost sharing exemption is now a reality. This session will explore the key conditions of the exemption, including interpretation of the 'directly necessary' test; provide some examples of where the exemption could be used; and share practical experiences from the implementation of cost sharing groups.

Richard Wild, director of VAT, PKF


Zero rate reliefs

The best way to mitigate VAT is not to be charged it in the first place. This session will review the most common zero rate reliefs that are available to the charity sector and will serve as a reminder of what goods or services can be purchased without a VAT charge.

Linda Skilbeck, senior manager, SOC VAT

Developments in gift aid

This session will cover the scheme for gift aid on small donations, and will also give an update on the new declaration forms and record retention.

Mark Ashby, tax manager, Grant Thornton




Collaborative working: Tax risks and opportunities

Collaborative working is increasingly under consideration, whether by full mergers, joint ventures, or the use of trading subsidiary companies. This session considers the complex tax issues regarding VAT, gift aid, corporation tax & PAYE.

Katharine Arthur, head of tax and Gerry Myton, head of VAT, MHA MacIntyre Hudson

VAT on listed buildings

We explore the historic position regarding VAT on listed buildings as well as the latest situation following this year’s Budget announcement.

Phil Salmon, director of VAT services, haysmacintyre


Drinks reception